Splish Brothers decides to open a cleaning and laundry service near the local college campus that will operate as a sole proprietorship. Analyze the following transactions for the month of June in terms of their effect on the basic accounting equation. Record each transaction by increasing $(+)$ or decreasing $(-)$ the dollar amount of each item affected. Indicate the new balance of each item after a transaction is recorded. It is not necessary to identify the cause of changes in owner's equity.

Transactions

$(1)$ Splish Brothers invests $$47,000$ in cash to start a cleaning and laundry business on June $1.$

$(2)$ Purchased equipment for $$20,400$ paying $$14,500$ in cash and the remainder due in $30$ days.

$(3)$ Purchased supplies for $$10,000$ cash.

$(4)$ Received a bill from College Clarion for $$1,300$ for advertising in the campus newspaper.

$(5)$ Cash receipts from customers for cleaning and laundry amounted to $$13,600.$

$(6)$ Paid salaries of $$1,700$ to student workers.

$(7)$ Billed the Tiger Tennis Team $$1,580$ for cleaning and laundry services.

$(8)$ Paid $$1,300$ to College Clarion for advertising that was previously billed in Transaction $4.$

$(9)$ Splish Brothers withdrew $$10,100$ from the business for living expenses.

$(10)$ Incurred utility expenses for month on account, $$1,600.$

$\backslash$table$[[$Transactions$,,$Cash,$+,\backslash$table$[[$Accounts$],[$Receivable$]],+,$Supplies,$+,$Equi$],[1.,$$$,,$$$,,$$$,,$$$,]]$

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